UMESH SADASHIV THAKRE ,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(1), NAGPUR

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

reassessment shall be passed by an Assessing Officer below the rank of Joint Commissioner in respect of each assessment year referred..... except with the prior approval of the Joint Commissioner.” 20. The emphasis supplied in the above excerpt of section 153D above, is to highlight the intent of the legislature regarding the necessity of application of mind to the draft

ATUL MANOHARRAO YAMSANWAR,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE 2(1), NAGPUR

reassessment shall be passed by an Assessing Officer below the rank of Joint Commissioner in respect of each assessment year referred..... except with the prior approval of the Joint Commissioner.” 20. The emphasis supplied in the above excerpt of section 153D above, is to highlight the intent of the legislature regarding the necessity of application of mind to the draft

UMESH SADASHIV THAKRE ,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(1), NAGPUR

reassessment shall be passed by an Assessing\nOfficer below the rank of Joint Commissioner in respect of each assessment\nyear referred..... except with the prior approval of the Joint Commissioner.”\n20. The emphasis supplied in the above excerpt of section 153D above, is to\nhighlight the intent of the legislature regarding the necessity of application of\nmind to the draft

ATUL MANOHARRAO YAMSANWAR,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE 2(1), NAGPUR

reassessment shall be passed by an Assessing\nOfficer below the rank of Joint Commissioner in respect of each assessment\nyear referred..... except with the prior approval of the Joint Commissioner.”\n20. The emphasis supplied in the above excerpt of section 153D above, is to\nhighlight the intent of the legislature regarding the necessity of application of\nmind to the draft

YRCE EDUCATE PVT. LTD,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(1), NAGPUR

reassessment shall be passed by an Assessing\nOfficer below the rank of Joint Commissioner in respect of each assessment\nyear referred..... except with the prior approval of the Joint Commissioner.”\n20. The emphasis supplied in the above excerpt of section 153D above, is to\nhighlight the intent of the legislature regarding the necessity of application of\nmind to the draft